As of January 1, 2025, amended tax regulations in the areas of local taxes, personal income tax, contributions, value added tax and general tax came into force. Below, we present the most significant amendments to the tax regulations.
Taxpayers from other EU member states have the right to submit a request for the refund of VAT charged for goods and services in the Republic of Croatia through the electronic VAT refund system (VAT REFUND) of the member state in which they have their registered office, permanent establishment, residence, or habitual residence; not through the Croatian Tax Administration system.
At the session of the Croatian Parliament held on September 28, 2023, amendments to the existing tax regulations were adopted. Most of the adopted legislative changes enter into force on January 1, 2024. Below is an overview of the main changes in legislative regulations.